CLA-2-61 OT:RR:NC:N3:353
Ms. Danielle Boehmcke
Paper Magic Group
345 7th Avenue
6th Floor
New York, NY 10001
RE: The tariff classification of a novelty skirt from China.
Dear Ms. Boehmcke:
In your letter dated May 25, 2012, you requested a tariff classification ruling.
The submitted sample, item number 6343115 (White), which you identify as the French Kiss Novelty Skirt, is constructed of 100% polyester knit fabric. The adult “one size fits most” garment has three layers of ruffled flounces sewn around the skirt. It also features a tunneled waist with wide elastic and sturdy seams.
The garment will be imported in the following colors, but with the same design and construction: Red, item number 6343118; Pink, item number 6343117; and Black, item number 6343116.
You have suggested classification of this item under heading 9505, HTSUS, as a festive article. The garment is a novelty item is not considered an article of “fancy dress” and is not classifiable under heading 9505, HTSUS.
The sample will be returned to you as requested.
The applicable subheading for the novelty skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division